March 17, 2015
REVENUE REGULATIONS NO. 05-15
| SUBJECT | : | Amendment to RR No. 6-2014 Dated September 5, 2014 and Imposition of Penalties for Failure to File Returns under the Electronic Systems of the BIR by Taxpayers Mandatorily Covered by eFPS or eBIRForms |
| TO | : | All Internal Revenue Officials, Employees and Others Concerned |
The BIR aims to provide taxpayers ease and convenience in the preparation, filing and payment of tax returns through the development of e-services such as the Electronic Filing and Payment System (eFPS) and the Electronic Bureau of Internal Revenue Forms (eBIRForms). It assures accuracy and completeness of information provided therein which can be used as a reliable reference for statistics, analysis and studies not only by the Bureau, but also by other agencies.
SECTION 1. Scope. — Pursuant to the provisions of Section 244 of the National Internal Revenue Code (NIRC) of 1997, as amended, in relation to Section 27 of Republic Act No. 8792, otherwise known as the "Electronic Commerce Act", these regulations are hereby promulgated to require mandatory use of eBIRForms facility for those required...
